Consultation outcome

Strengthening tax avoidance sanctions and deterrents: discussion document

• From: HM Revenue & Customs
• Published: 17 August 2016
• Last updated: 5 December 2016 — See all updates

This consultation has concluded

Read the full outcome

Strengthening tax avoidance sanctions and deterrents - summary of responses

PDF, 369 KB, 23 pages

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Detail of outcome

This document provides a summary of responses to our consultation on sanctions and deterrents for enablers and users of tax avoidance which is defeated by HMRC.

The following proposals will be taken forward:

• the introduction of a penalty for those who design, sell or otherwise enable the use of tax avoidance arrangements which are defeated by HMRC

• the removal of the defence of having relied on non-independent advice as evidence of taking “reasonable care” when considering penalties for taxpayers who use such avoidance schemes which HMRC defeats

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Original consultation

Summary

Proposals for sanctions for enablers and users of tax avoidance which is defeated by HMRC and consideration of further ways to influence those contemplating tax avoidance.

This consultation ran from
9:30am on 17 August 2016 to 11:45pm on 12 October 2016

Consultation description

As announced at Budget 2016, this consultation proposes a new penalty for those who enable tax avoidance and changes to the existing penalty legislation which applies to those who use avoidance which is defeated.

It also provides an overview of the chain of decisions avoidance users face as they consider trying to avoid tax and considers how best to influence these decisions.

Documents

Strengthening tax avoidance sanctions and deterrents: discussion document

PDF, 526 KB, 32 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 17 August 2016
Last updated 5 December 2016 + show all updates

1. 5 December 2016

   Published summary of responses.

2. 17 August 2016

   First published.